Darigold inc. sells Product M for 5 per unit. The fixed cost is 210,000 and the variable cost is 60% of the selling price. What would be the amount of sales if Darigold is to realize a profit of 10% of sales?

48. Bilbot Company has projected cost of goods sold of 4,000,000 including fixed cost of 800,000. Variable cost is expected to be 75% of the net sales. What will be the projected net sales?

54. Ben and Co sells the same product in a competitive industry. Thus, the selling price of the product for each company is the same.

Ben Co

Fixed cost 50,000 70,000

Contribution margin 40% 52%

What are the company break even points?

55. The indifference point in terms of sales pesos volume where the peso profits of two companies are equal to

56. At the indifference point, the companies profit amount to

63. Miller Inc sells Product X Y and Z. Miller sells three units of X for each units of and two units of Y for each unit of X. The contribution Margins are P1 per unit of X, P1.50 per unit of Y, and P3 per unit of Z. Fixed Cost are P600,000. How many units of X would Miller sell at the break even points?

72. The following revenue and cost budgets for the two products that Baggs Inc. sells are made available

PLASTIC BAGS LEATHER BAGS

Sales Price 50.00 75.00

Direct Materials (10.00) (15.00)

Direct Labor (15.00) (25.00)

Fixed Overhead (15.00) (20.00)

Net Income Per unit 10.00 15.00

Budgeted Unit sales 150,000 300,000

The budgeted unit sales equal the current demand and total fixed overhead for the year is budgeted at P4,875,000. Assume that the company plans to maintain the same proportional mix. In numeric calculations, the company rounds to the nearest centavo and unit. The total number of units Baggs, Inc need to produce and sell to breakeven is:

73. Rings, Etc. manufactures and sells key rings embossed with college names and slogans. Last year, the key rings sold for P75 each and the variable cost to manufacture them was P22.50 per unit. The company needed to sell 20,000 Key rings to break even. The net income last year was P50,400. The company expects the following for the coming year:

• The selling price of the key rings will be P90
• Variable manufacturing cost per unit will increase by one third
• Fixed cost will increase by 10%
• The income tax rate will remain unchanged

For the company to breakeven for the coming year, the company should sell how many units?

84. Frances Corporation conducted a regression analysis of its factory overhead costs. The analysis yielded the following cost relationship:

Total FOH cost = P50,000 per month + 5H*

*H = number of direct labor hours, the selected cost driver for overhead costs.

Each unit of product requires 6 direct labor hours. The company's normal production is 20,000 units of product per year.

The total overhead costs for a month's production of 2,000 units is

85. The predetermined fixed overhead rate per hour is?

86.The total predetermined factory overhead rate per hour is?